Description
Book SynopsisThe careful management of costs and operations are two of the most essential elements for successful operation of any organization public, private, or nonprofit. This book demonstrates that a good grounding in cost basics, especially those related to cost accounting, operations management, and quality control can help all organizations, in particular government, increase efficiency, improve performance, and, in the end, do a better job of running its everyday operation.
The book is divided into three parts: Part I offers thorough coverage of cost fundamentals, with an emphasis on basic cost concepts, cost behavior, cost analysis, cost assignment, cost allocation, and cost control. Part II deals with optimization in government. Included in this part are traditional or classical optimization with applications in inventory management and queuing, followed by mathematical programming, network analysis, productivity measurement, and games and decisions. Finally, Part III deals wi
Trade Review
“This book is both a strong reference manual for practitioners in public finance and operations fields and a good textbook for the training of future public financial and operations managers. The material will stand the test of time as an essential resource for practitioners while remaining accessible for students. The extended examples and figures demonstrate thoroughly the principles and techniques explained in the text.” - Kenneth A. Kriz,University of Illinois, Springfield, USA
Table of ContentsPart I: Cost Basics
1. Introduction
2. Cost Classification
3. Cost Behavior
4. Cost Analysis
5. Cost Assignment
6. Cost Allocation
7. Cost Control
Part II: Optimization Basics
8. Classical Optimization
9. Mathematical programming
10. Network Analysis
11. Productivity Measurement
12. Games and Decisions
Part III: A Special Case in Cost and Optimization
13. Quality Control
14. Concluding Observations